AH0815 - Commissioners’ Hearings: Order of Proceedings: Record of meeting

Where the appellant asks the Commissioners' permission to have a complete record taken of the proceedings you should offer no objection. However, you should ask the Commissioners to make clear to the appellant that the full expense of taking the record (and of providing a copy for the Commissioners if so requested by them) will fall upon him.

Where the appeal is heard by the General Commissioners, you should ask the Commissioners to order that a copy of the record be made available for your use.

It is the practice of the Special Commissioners to grant permission, at the request of either party to the appeal, for the record to be taken, on condition that the Commissioners are supplied with a copy free of charge, if they require it. Where the record is taken on behalf of the appellant, the Special Commissioners do not give the HMRC access to their copy without the appellant's consent. Where, exceptionally, you consider it essential to obtain a copy of the record for your own use, you should ask the appellant to supply you with one (as a rule through his legal representative). It will normally be supplied on payment of a charge. You may need to consult your Area Director before incurring the expense.